New Important Notice: Important Notice: Interest Relief on the Underpayment of 2020 Individual Income Taxes and Other Tax Relief to Individual Income Taxpayers
New Important Notice: Impact of the American Rescue Plan Act of 2021 on the 2020 North Carolina Individual Income Tax Return
COVID-19 Updates: N.C. Department of Revenue Offers Relief in Response to COVID-19 Outbreak
Notice: The information included on this website is to be used only as a guide in the preparation of a North Carolina individual income tax return. It is not intended to cover all provisions of the law or every taxpayer's specific circumstances.
Unless specifically noted, the information and line references apply to tax year 2020. For additional information regarding prior tax years, please refer to the individual income tax instructions for that year.
Individual Income Tax Information
General Information
- Income Tax Estimator
- What’s New for Tax Year 2020
- NCDOR Actions on COVID-19
- Getting Started With Your State Income Taxes
- How to Pay Your Individual Income Taxes Tutorial Video
- Tax Rates and Interest Rates
- Frequently Asked Questions About Your Individual Income Tax Return
- Electronic Filing Options and Requirements
- Tax Bulletins, Directives, and Other Important Notices
- Information about the Extra Credit Grant Program.
Filing Requirements
Extensions
Adjustments to Federal Adjusted Gross Income
- Federal Adjusted Gross Income - Starting Point for N.C. Return
- North Carolina Standard Deduction or North Carolina Itemized Deductions
- North Carolina Child Deduction
- Interest Income from U.S. Obligations
- Income from North Carolina Obligations
- Interest Income from Obligations of Other States
- Adjustment for Bonus Depreciation
- Bonus Asset Basis
- Adjustment for Section 179 Expense Deduction
- Bailey Decision Concerning Federal, State and Local Retirement Benefits
- Social Security and Railroad Retirement Benefits
- Repayment of Claim of Right Income
- Paycheck Protection Program (PPP) Expenses
Tax Credits
- Credit for Income Tax Paid To Another State or Country
- Business Incentive Credits
- Article 3D – Historic Rehabilitation Tax Credits
- Article 3H – Mill Rehabilitation Tax Credit
- Article 3L – Historic Rehabilitation Tax Credits Investment Program
- Sunset for Tax Credits – Effect on Future Installments and Carryforwards
Refunds
- Frequently Asked Questions About Individual Income Tax Refund
- Frequently Asked Questions About Form 1099-G and 1099-INT
- Address Change
- Refund Claimed By State Agency, Local Agency or IRS
- Lost or Stolen Refund Check
- General Refund Information
- Exception to the General Statute of Limitations for Certain Events
- Protective Refund Claim
Assessments and Payments
Individual Income Tax Resources
- Taxpayers' Bill of Rights
- Revenue Laws
- Appeals Process
- Power of Attorney
- How To Get a Copy of Your N.C. Return
- Changes Made by the I.R.S.
- Problems With Your W-2 Forms
- Tax Return Checklist
- How to Get Forms
- How to Pay Your Individual Income Taxes Tutorial Video
- Departmental Policies
- Information for Tax Professionals
- Tax Fraud Alert for Individuals
- Consumer Use Tax Payable on Income Tax Return
- The Truth About Frivolous Tax Arguments
- Armed Forces Information
- Name Change Information
- Common D-400 Return Errors to Avoid